Goldstein v. United States

Full title: A. Jesse GOLDSTEIN, Plaintiff-Appellant, v. UNITED STATES of America…

Court: United States Court of Appeals, Second Circuit

Date published: Jun 30, 1958

257 F.2d 48 (2d Cir. 1958)

Opinion

No. 347, Docket 24905.

Argued June 3, 1958.

Decided June 30, 1958.

Alan Y. Cole, Washington, D.C. (Alex M. Hamburg, New York City, on the brief), for plaintiff-appellant.

Robert J. Ward, Asst. U.S. Atty. for S.D. of New York, New York City (Paul W. Williams, U.S. Atty., and Elliot L. Hoffman, Asst. U.S. Atty., S.D. New York, New York City, on the brief), for interpleaded defendant-appellee.

Before HINCKS, PICKETT and MOORE, Circuit Judges.

PER CURIAM.

Affirmed on the opinion below, reported at 152 F. Supp. 856, with the further observation that the legislative history of § 3672 of the Internal Revenue Code of 1939 directly supports the district court's disposition. United States v. Rasmuson, 8 Cir., 253 F.2d 944.